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1999 (12) TMI 641 - CEGAT, MUMBAIExtract: .......preme Court. The demand on this count is also not sustainable. 28. emsp Penalty of Rs 2.00 lakhs imposed on the appellant in Appeal E/1186/96 and confiscation ordered of seized goods has thus to be set aside. 29. emsp Appeal 1330/95 is dismissed and Appeal 1186/96 allowed. Consequential relief, if any, after calculating duty due as indicated above.
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